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Saving the Surplus?

Updated Feb. 19, 1999 6:01 p.m. ET

As impressive as Mr. Summers and Ms. Yellen's resumes are ("Saving the Surplus Will Protect Retirees" ), they miss two important points: 1) This is not sound accounting. It is against FASB to use retirement/401(K) funds in a company's balance sheet, which is exactly what the government does. 2) The surplus is not the government's. It is my...